Veiklos audito samprata ir funkcijos: teorinė studija
Straipsniai
Asta Salienė
Vilniaus universitetas
Daiva Tamulevičienė
Vilniaus universitetas
Lionius Gaižauskas
Vilniaus universitetas
Publikuota 2020-08-04
https://doi.org/10.15388/batp.2020.22
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Reikšminiai žodžiai

veiklos auditas
veiklos audito samprata
veiklos audito funkcijos
veiklos audito elementai
ekonomiškumas
efektyvumas
rezultatyvumas

Kaip cituoti

Salienė A., Tamulevičienė D. ir Gaižauskas L. (2020) „Veiklos audito samprata ir funkcijos: teorinė studija“, Buhalterinės apskaitos teorija ir praktika, 210, p. 7. doi: 10.15388/batp.2020.22.

Santrauka

Veiklos auditas – audito rūšis, vertinanti ir tikrinanti organizacijų veiklą vadovaujantis ekonomiškumo, efektyvumo ir rezultatyvumo požiūriu, vadinamuoju 3E (angl. economy, efficiency, effectiveness), vaidinanti ypatingą vaidmenį viešojo sektoriaus institucijose. Pastaraisiais dešimtmečiais, įgyvendinant viešojo sektoriaus reformas veiklos audito koncepcija kito. Todėl atsirado poreikis iš naujo įvertinti esamą veiklos audito apibrėžimą ir jį papildyti. Taip pat yra svarbu peržiūrėti ir įvertinti veiklos auditui priskiriamas funkcijas, siekiant apibrėžti besikeičiantį jo identitetą. Straipsnio tikslas: įvertinti veiklos audito sampratos ir funkcijų koncepcinį vystymąsi teoriniu aspektu. Straipsnyje pateikiama veiklos audito sampratų analizė bei siūlomas papildytas veiklos audito apibrėžimas. Išskirtos veiklos audito funkcijos, sugrupuotos ir įvertintos pagal nagrinėjimo mokslinėje literatūroje aktualumą ir dažnumą. Išskirta ir įvertinta veiklos audito funkcijų įgyvendinimo problematika. Nustatyta, jog pagrindinės problemos, apsunkinančios veiklos audito funkcijų įgyvendinimą yra didelė funkcijų įvairovė ir tarp funkcijų kylantys prieštaravimai bei vertinimo kriterijų nustatymo, išmatavimo ir įvertinimo įvairiapusiškumas dėl veiklos specifiškumo įvairovės.

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